Definitions, occupation taxes, Minn. Statutes 2015 273.14, 2015 298.28
Generally, Minn. Statutes 2015 298.405
Revenues
City councils, per diem, Minn. Statutes 2015 415.10
Distribution to school districts, Minn. Statutes 2015 126C.48, 2015 127A.45